HC Deb 28 July 1959 vol 610 c39W
62. Mrs. Castle

asked the Chancellor of the Exchequer whether he is aware that the assessment of small maintenance payments as unearned income for tax purposes imposes hardship on certain separated wives; and whether, in view of this, he will take steps to see that the benefits of the earned income allowance are shared between husband and wife in these cases.

Mr. Amory

Maintenance payments as a class do not rank as earned income for tax purposes, and therefore I see no ground for making any special arrangement in the type of case to which the hon. Lady refers.